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90_HB1114ham001
LRB9003995LDdvam02
1 AMENDMENT TO HOUSE BILL 1114
2 AMENDMENT NO. . Amend House Bill 1114 by replacing
3 everything after the enacting clause with the following:
4 "Section 5. The State Finance Act is amended by adding
5 Section 5.449 as follows:
6 (30 ILCS 105/5.449 new)
7 Sec. 5.449. The Museums Educational Programs Fund.
8 Section 10. The Riverboat Gambling Act is amended by
9 changing Sections 12 and 13 as follows:
10 (230 ILCS 10/12) (from Ch. 120, par. 2412)
11 Sec. 12. Admission tax; fees.
12 (a) A tax is hereby imposed upon admissions to gambling
13 excursions authorized pursuant to this Act at a rate of $2
14 per person admitted. This admission tax is imposed upon the
15 licensed owner conducting the gambling excursion.
16 (1) If tickets are issued which are good for more
17 than one gambling excursion, the admission tax shall be
18 paid for each person using the ticket on each gambling
19 excursion for which the ticket is used.
20 (2) If free passes or complimentary admission
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1 tickets are issued, the licensee shall pay the same tax
2 upon these passes or complimentary tickets as if they
3 were sold at the regular and usual admission rate.
4 (3) The riverboat licensee may issue tax-free
5 passes to actual and necessary officials and employees of
6 the licensee or other persons actually working on the
7 riverboat.
8 (4) The number and issuance of tax-free passes is
9 subject to the rules of the Board, and a list of all
10 persons to whom the tax-free passes are issued shall be
11 filed with the Board.
12 (b) From the $2 tax imposed under subsection (a), a
13 municipality shall receive from the State $1 for each person
14 embarking on a riverboat docked within the municipality, and
15 a county shall receive $1 for each person embarking on a
16 riverboat docked within the county but outside the boundaries
17 of any municipality. The municipality's or county's share
18 shall be collected by the Board on behalf of the State and
19 remitted monthly quarterly by the State, subject to
20 appropriation, to the treasurer of the unit of local
21 government for deposit in the general fund.
22 (c) The licensed owner shall pay the entire admission
23 tax to the Board. Such payments shall be made daily.
24 Accompanying each payment shall be a return on forms provided
25 by the Board which shall include other information regarding
26 admissions as the Board may require. Failure to submit
27 either the payment or the return within the specified time
28 may result in suspension or revocation of the owners license.
29 (d) The Board shall administer and collect the admission
30 tax imposed by this Section, to the extent practicable, in a
31 manner consistent with the provisions of Sections 4, 5, 5a,
32 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of
33 the Retailers' Occupation Tax Act and Section 3-7 of the
34 Uniform Penalty and Interest Act.
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1 (Source: P.A. 86-1029; 86-1389; 87-205; 87-895.)
2 (230 ILCS 10/13) (from Ch. 120, par. 2413)
3 Sec. 13. Wagering tax; Rate; Distribution.
4 (a) A tax is imposed on the adjusted gross receipts
5 received from gambling games authorized under this Act at the
6 rate of 20%. The taxes imposed by this Section shall be paid
7 by the licensed owner to the Board after the close of the day
8 when the wagers were made.
9 (b) Twenty-five percent (25%) of the tax revenue
10 deposited in the State Gaming Fund under this Section shall
11 be paid, subject to appropriation by the General Assembly, to
12 the unit of local government which is designated as the home
13 dock of the riverboat.
14 (c) Appropriations, as approved by the General Assembly,
15 may be made from the State Gaming Fund to the Department of
16 Revenue and the Department of State Police for the
17 administration and enforcement of this Act.
18 (c-1) On July 1, 1998 and January 1, 1999, and on each
19 July 1 and January 1 thereafter, the Board shall transfer 1%
20 of the moneys generated under this Section 13 during the
21 previous 6 months to the Museums Educational Programs Fund,
22 which is hereby created as a special fund in the State
23 Treasury. Moneys in the Fund shall be used and distributed
24 by the State Board of Education, subject to appropriation, to
25 not-for-profit museums throughout the State for the purpose
26 of supporting educational programs for elementary and
27 secondary school children.
28 (d) From time to time, the Board shall transfer the
29 remainder of the funds generated by this Act into the
30 Education Assistance Fund, created by Public Act 86-0018, of
31 the State of Illinois.
32 (e) Nothing in this Act shall prohibit the unit of local
33 government designated as the home dock of the riverboat from
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1 entering into agreements with other units of local government
2 in this State or in other states to share its portion of the
3 tax revenue.
4 (Source: P.A. 88-670, eff. 12-2-94; 89-21, eff. 7-1-95.)
5 Section 99. Effective date. This Act takes effect
6 January 1, 1998.".